osprey corporation, an accrual basis taxpayer, reported taxable income for 2021 and paid $87,000 on its estimated state income tax for the year. during 2021, the company received a $8,700 refund upon filing its 2020 state income tax return. the company filed its 2021 state income tax return in august 2022 and paid the $21,750 state income tax due for 2021. in december 2021, the company received a notice from the state tax commission that an additional $13,050 of income tax was due for 2019 because of an error on the return. the company acknowledged the error in december 2021 and paid the additional $13,050 in tax in february 2022.